CSSB Response Letter – ISSB Exposure Draft on Proposed Amendments to SASB Standards and IFRS S2 Guidance

The Canadian Sustainability Standards Board (CSSB) has submitted its response letter to the International Sustainability Standards Board (ISSB) on its Exposure Draft, “Proposed Amendments to the SASB Standards and IFRS S2 Industry-based Guidance.”

The response reflects feedback gathered through the CSSB’s national consultation process. More than 130 interested and affected parties in Canada, including preparers, investors and industry associations, shared perspectives on the ISSB’s proposals and their potential implications for Canadian reporting entities.

The CSSB’s response summarizes key feedback from its consultation activities and provides recommendations to support decision-useful, globally relevant sustainability disclosures that consider the Canadian context.

Thank you to everyone who contributed to the consultation process. Your feedback helped shape the CSSB’s response, supporting high-quality sustainability disclosure standards in Canada.

About the ISSB Exposure Draft

Released in March 2026, the ISSB’s Exposure Draft proposes amendments to three SASB Standards: Electric Utilities & Power Generators, Agricultural Products, and Meat, Poultry and Dairy. The proposals introduce new disclosure topics and update existing requirements to improve international applicability, interoperability and alignment with IFRS Sustainability Disclosure Standards.